九-四

Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.

第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。

Article 10 When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.

第十条 以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。

Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.

第九条 以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。

The title-a Bookplate two tickets, but also a classical 19 paintings illustration to design.

扉页有藏书票两张，也是用古十九画的插图来设计。

Developed in 1990's, the distorted wave Born approximation methodwhich deal with the problem of three bodies of interaction in the collision betweenelectron and atom provide the theoretical criterion to calculate the tripledifferential cross section of the (e,2e) reaction.

二十世纪九十年代发展起来的处理电子—原子碰撞三体相互作用问题的畸变波玻恩近似方法，为计算原子的(e，2e)反应的三重微分截面提供了理论标准。

Out of 10 of them are born in developing countries.

他们中的十分之九来自于发展中国家。

He stands shock with series of war crimes, including two kinds of genocide related to the Bosnian conflicts in the early 1990s.

他面临严重的战争罪指控，包括2项种族灭绝罪，这与二十世纪九十年早期在波斯尼亚爆发的冲突有关。

Besides, about physiological characteristic test, isolates were cultured at various temperature and pH value, to botanize mycelial growth rate and dry weight of sclerotia, and numbers of sclerotia.

此外利用温室接水稻台梗九号上所获得的病害指数在不同区域获得水稻纹枯病菌之间发现并无差异以0到5分等介於2.8到3.3之间。

Starting from Manet, the impressionism master in modern city life and people of the end of 19th century, the exhibition displays artworks of impressionism painters who rose from 1874 to 1886, such as Boudin, Degas, Monet, Renoir, Pissarro, Cassatt and others.

展览自开启十九世纪末现代城市生活与人物之印象派画家马内开始，包括1874年至1886年间崛起的印象派画家作品，如布丹、窦加、莫内、雷诺瓦、毕沙罗、卡莎特等人。

Krishnamurti: You can identify yourself with that villager or with that flaming bougainvillaea - which is a mental trick to pretend unity.

克：你能把自己和那个村民或者那盛放的九重葛花认同在一起——这只是一个假装一体的心理伎俩。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。